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Issues

Volume 30, Issue 3
1 August 2011
Issue Cover
ISSN 0278-0380
EISSN 1558-7991

MAIN ARTICLES

Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions
Joseph V. Carcello; Dana R. Hermanson; Zhongxia (Shelly) Ye
View articletitled, Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions
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Recent Auditor Downgrade Activity and Changes in Clients' Discretionary Accruals
Brian T. Carver; Carl W. Hollingsworth; Jonathan D. Stanley
View articletitled, Recent Auditor Downgrade Activity and Changes in Clients' Discretionary Accruals
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Are PCAOB-Identified Audit Deficiencies Associated with a Change in Reporting Decisions of Triennially Inspected Audit Firms?
Audrey A. Gramling; Jayanthi Krishnan; Yinqi Zhang
View articletitled, Are PCAOB-Identified Audit Deficiencies Associated with a Change in Reporting Decisions of Triennially Inspected Audit Firms?
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How Do Audit Seniors Respond to Heightened Fraud Risk?
Jacqueline S. Hammersley; Karla M. Johnstone; Kathryn Kadous
View articletitled, How Do Audit Seniors Respond to Heightened Fraud Risk?
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Nonaudit Services and Earnings Management in the Pre-SOX and Post-SOX Eras
Jayanthi Krishnan; Lixin (Nancy) Su; Yinqi Zhang
View articletitled, Nonaudit Services and Earnings Management in the Pre-SOX and Post-SOX Eras
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Client Importance and Earnings Management: The Moderating Role of Audit Committees
Vineeta D. Sharma; Divesh S. Sharma; Umapathy Ananthanarayanan
View articletitled, Client Importance and Earnings Management: The Moderating Role of Audit Committees
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Is the Audit Fee Disclosure a Leading Indicator of Clients' Business Risk?
Jonathan D. Stanley
View articletitled, Is the Audit Fee Disclosure a Leading Indicator of Clients' Business Risk?
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Management Reporting on Internal Control and Accruals Quality: Insights from a “Comply-or-Explain” Internal Control Regime
Katrien Van de Poel; Ann Vanstraelen
View articletitled, Management Reporting on Internal Control and Accruals Quality: Insights from a “Comply-or-Explain” Internal Control Regime
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RESEARCH NOTES

Internal Auditors' Fraud Judgments: The Benefits of Brainstorming in Groups
Tina D. Carpenter; Jane L. Reimers; Phillip Z. Fretwell
View articletitled, Internal Auditors' Fraud Judgments: The Benefits of Brainstorming in Groups
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Effect of Auditor Negotiation Experience and Client Negotiating Style on Auditors' Judgments in an Auditor-Client Negotiation Context
Honglin Fu; Hun-Tong Tan; Jixun Zhang
View articletitled, Effect of Auditor Negotiation Experience and Client Negotiating Style on Auditors' Judgments in an Auditor-Client Negotiation Context
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Impact of Assurance and Assurer's Professional Affiliation on Financial Analysts' Assessment of Credibility of Corporate Social Responsibility Information
Gary Pflugrath; Peter Roebuck; Roger Simnett
View articletitled, Impact of Assurance and Assurer's Professional Affiliation on Financial Analysts' Assessment of Credibility of Corporate Social Responsibility Information
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AUTHOR INFORMATION

Author Information
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ADDITIONAL JOURNAL CONTENT

Additional Journal Content
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All Issues
  • Online ISSN 1558-7991
  • Print ISSN 0278-0380

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